Mallard Acquisition Corp.
19701 Bethel Church Road, Suite 302
Cornelius, NC 28031

October 8, 2020




United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Attention: Sergio Chinos


Re:Mallard Acquisition Corp.
  Amendment No. 1 to Registration Statement on Form S-1
  Filed September 21, 2020
  File No. 333-248939


Dear Mr. Chinos:


On October 6, 2020, Mallard Acquisition Corp. requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. (New York time) on October 8, 2020, or as soon thereafter as practicable. We hereby withdraw our request until further notice. 


Very truly yours,
/s/ P. Jeffrey Leck
P. Jeffrey Leck
Chief Executive Officer


cc:   Ellenoff Grossman & Schole LLP
    Hunter Taubman Fischer & Li LLC